§ 44-18.1-29 - Taxability matrix.
SECTION 44-18.1-29
§ 44-18.1-29 Taxability matrix. – (A) To ensure uniform application of terms defined in the Library ofDefinitions each member state shall complete a taxability matrix adopted by thegoverning board. The member state's entries in the matrix shall be provided andmaintained in a database that is in a downloadable format approved by thegoverning board. A member state shall provide notice of changes in thetaxability of the products or services listed in the taxability matrix asrequired by the governing board.
(B) A member state shall relieve sellers and CSPs fromliability to the member state and its local jurisdictions for having chargedand collected the incorrect amount of sales or use tax resulting from theseller or CSP relying on erroneous data provided by the member state in thetaxability matrix.